Introduction of the term Internal Audit

Give a brief introduction of the term Internal Audit and also write down the Role of Internal Audit?

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The internal audit is a constant review of records and operations undertakes in the business and is normally completed by specially assigned employees. It must operate independently of all the internal check and in no case must strip any one of the responsibilities placed upon him. Internal auditing is an independent review activity in an organization for the appraisal of operations as a service to management. It is managerial control that functions by evaluating and measuring the efficiency of other controls.

To accomplish its aims the auditor has to appraisal the subsequent areas:

i) Integrity and Reliability of the information.

ii) Fulfillment with the policies, procedures, plans, laws and regulations.

iii) Protection of assets.

iv) Efficient and Economical employ of resources.

v) Achievement of established aims and objectives for operations or programs.

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